Business and Accounting
A.Y. 2024/2025
Learning objectives
The course is designed to equip students with the theoretical and methodological tools needed to critically study business phenomena. Initially, it will cover the concepts of business and institutions, with a focus on companies and economic activities. The course will illustrate the main economic activities and processes within a company (economic combinations) and the decisions that shape corporate governance. Additionally, it will analyze the relationships between a company and its environment (strategic choices) using and applying theoretical models through examples and case-studies. Furthermore, the course aims to provide a methodology for understanding and analyzing the fundamental principles and concepts of a financial statement.
Expected learning outcomes
At the end of the course, students will be able to:
i) understand and recognize the basic language of Business Administration and accounting;
ii) acquire a unified vision of the structure and operation of companies, with particular attention to their economic and management aspects;
iii) understand the main components of the structure of a financial statement and its informative value;
iv) analyze, interpret, and solve the main managerial issues specific to companies;
i) understand and recognize the basic language of Business Administration and accounting;
ii) acquire a unified vision of the structure and operation of companies, with particular attention to their economic and management aspects;
iii) understand the main components of the structure of a financial statement and its informative value;
iv) analyze, interpret, and solve the main managerial issues specific to companies;
Lesson period: First trimester
Assessment methods: Esame
Assessment result: voto verbalizzato in trentesimi
Single course
This course can be attended as a single course.
Course syllabus and organization
Single session
Responsible
Lesson period
First trimester
Course syllabus
The following topics will be covered during the course:
- the concept of economic activity and Business Administration;
- the concept of business and institution, with particular reference to the institution of the company;
- the main management functions typical of companies (economic combinations and coordinations);
- institutional structures and governance of companies;
- the concept of institutional equilibrium and economic efficiency;
- the concept of business and corporate strategy;
- the economic environment and the competitive system;
- choices of standardization and (horizontal/vertical) extension of economic combinations;
- the basic structure and principles of a financial statement: income statement and balance sheet;
- the concept of operating income and working capital and their main values;
- the main models for reclassifying the income statement and the balance sheet;
- the main financial indexes.
- the concept of economic activity and Business Administration;
- the concept of business and institution, with particular reference to the institution of the company;
- the main management functions typical of companies (economic combinations and coordinations);
- institutional structures and governance of companies;
- the concept of institutional equilibrium and economic efficiency;
- the concept of business and corporate strategy;
- the economic environment and the competitive system;
- choices of standardization and (horizontal/vertical) extension of economic combinations;
- the basic structure and principles of a financial statement: income statement and balance sheet;
- the concept of operating income and working capital and their main values;
- the main models for reclassifying the income statement and the balance sheet;
- the main financial indexes.
Prerequisites for admission
There are no specific prerequisites other than those required for admission to this course, as this is a first term course of the first year
Teaching methods
The course, in line with its introductory nature, addresses main the concepts that are behind Business Administration.
In addition to traditional frontal lectures, the following activities are planned:
-analysis of cases and examples;
-examination of original documents (e.g., financial statements);
- group work.
The course is delivered through blended learning, according to the following organization:
- 30 hours of in-person classes;
- 20 hours of synchronous online classes via videoconference on the Teams platform;
- 10 hours of asynchronous online classes in the MyAriel environment.
Formative assessment moments are provided during the course, allowing students to test their preparation, which will be corrected collectively.
In addition to traditional frontal lectures, the following activities are planned:
-analysis of cases and examples;
-examination of original documents (e.g., financial statements);
- group work.
The course is delivered through blended learning, according to the following organization:
- 30 hours of in-person classes;
- 20 hours of synchronous online classes via videoconference on the Teams platform;
- 10 hours of asynchronous online classes in the MyAriel environment.
Formative assessment moments are provided during the course, allowing students to test their preparation, which will be corrected collectively.
Teaching Resources
· G. AIROLDI, G. BRUNETTI, V. CODA, Corso di economia aziendale, Bologna, il Mulino, 2020. In particular, the following chapters will be considered for the final evaluation:
- Chapter 1
- Chapter 2
- Chapter 3
- Chapter 4
- Chapter 5 (no 5.3, 5.4, 5.5)
- Chapter 6 (no 6.5 and 6.6)
- Chapter 7 (only to support slides)
- Chapter 8 (no 8.2)
- Chapter 9 (no 9.2.4)
- Chapter 10 (no 10.6)
- Chapter 11 (no 11.5)
- Chapter 12
- Chapter 15
- Chapter 16 (no 16.3.5 e 16.4)
- Chapter 17
· Lecture slides and additional material provided on the Moodle platform by the lecturers.
- Chapter 1
- Chapter 2
- Chapter 3
- Chapter 4
- Chapter 5 (no 5.3, 5.4, 5.5)
- Chapter 6 (no 6.5 and 6.6)
- Chapter 7 (only to support slides)
- Chapter 8 (no 8.2)
- Chapter 9 (no 9.2.4)
- Chapter 10 (no 10.6)
- Chapter 11 (no 11.5)
- Chapter 12
- Chapter 15
- Chapter 16 (no 16.3.5 e 16.4)
- Chapter 17
· Lecture slides and additional material provided on the Moodle platform by the lecturers.
Assessment methods and Criteria
The exam will be in written form, based on the reference manual (Airoldi, Brunetti, Coda, 2020) and the additional materials provided by the lecturers on the Moodle platform. The exam will be the same for both attending and non-attending students.
The exam consists of:
- some multiple-choice questions on the Business Administration section;
- some open/closed-ended exercises on financial statements and accounting;
- some open-ended questions covering the theoretical models of business administration.
Enrollment in the exam is contingent upon attending at least 60% of the class hours (i.e., at least 20 hours of in-person classes and at least 20 hours of synchronous/asynchronous online classes).
The exam aims at:
- assessing the achievement of objectives in terms of knowledge and understanding (with particular reference to closed-ended questions);
- verifying the ability to exercise judgment, possibly through the analysis of business cases discussed during the course (with particular reference to open-ended questions);
- assessing the mastery of specific language related to the economic functioning of companies and the ability to present topics clearly and orderly (with particular reference to open-ended questions).
Regarding the grading scale (the scale with which grades will be assigned):
A. Scores in the 18-22 range will be assigned in the presence of:
- sufficient knowledge and applied understanding in relation to the program;
- limited ability to gather and/or interpret data, formulate independent judgments;
- adequate communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
B. Scores in the 23-26 range will be assigned in the presence of:
- fair knowledge and applied understanding in relation to the program;
- moderate ability to gather and/or interpret data, formulate independent judgments;
- satisfactory communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
C. Scores in the 27-30 range will be assigned in the presence of:
- good or excellent knowledge and applied understanding in relation to the program;
- good or excellent ability to gather and/or interpret data, formulate independent judgments;
- fully appropriate communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
D. Honors will be awarded in the presence of excellent knowledge and applied understanding in relation to the program, judgment skills, and excellent communication abilities.
The exam consists of:
- some multiple-choice questions on the Business Administration section;
- some open/closed-ended exercises on financial statements and accounting;
- some open-ended questions covering the theoretical models of business administration.
Enrollment in the exam is contingent upon attending at least 60% of the class hours (i.e., at least 20 hours of in-person classes and at least 20 hours of synchronous/asynchronous online classes).
The exam aims at:
- assessing the achievement of objectives in terms of knowledge and understanding (with particular reference to closed-ended questions);
- verifying the ability to exercise judgment, possibly through the analysis of business cases discussed during the course (with particular reference to open-ended questions);
- assessing the mastery of specific language related to the economic functioning of companies and the ability to present topics clearly and orderly (with particular reference to open-ended questions).
Regarding the grading scale (the scale with which grades will be assigned):
A. Scores in the 18-22 range will be assigned in the presence of:
- sufficient knowledge and applied understanding in relation to the program;
- limited ability to gather and/or interpret data, formulate independent judgments;
- adequate communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
B. Scores in the 23-26 range will be assigned in the presence of:
- fair knowledge and applied understanding in relation to the program;
- moderate ability to gather and/or interpret data, formulate independent judgments;
- satisfactory communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
C. Scores in the 27-30 range will be assigned in the presence of:
- good or excellent knowledge and applied understanding in relation to the program;
- good or excellent ability to gather and/or interpret data, formulate independent judgments;
- fully appropriate communication skills, especially regarding the use of the specific language related to the economic functioning of companies.
D. Honors will be awarded in the presence of excellent knowledge and applied understanding in relation to the program, judgment skills, and excellent communication abilities.
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES - University credits: 9
: 10 hours
: 20 hours
Lessons: 30 hours
: 20 hours
Lessons: 30 hours
Professor:
Barbato Giovanni
Educational website(s)
Professor(s)
Reception:
to be organized by email to [email protected]